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This article explores how and by what means an emergent health commons is (re)produced in practice. Drawing on recent studies that consider the materiality of citizens' struggles over the commons, it adopts a more-than-human approach to commoning. Employing ethnographic research on a communal healthcare cooperative in a region of the Netherlands that faces depopulation and institutional failure, I argue that the durability of an emergent health commons is a continuous and contested achievement involving infrastructuring. To articulate the ongoing infrastructural work needed to create and maintain the commons, I employ insights from Maintenance and Repair Studies that explore maintenance as a practice of material care. By exploring the care for infrastructure ethnographically, I specify which aspects of the community healthcare practice, precisely, are maintained in common, and for whom. My analysis reveals that commoning 'opens up' new ways of organizing health and existing in common, but may not always sustain radical openness when the social arrangements of the commons transform into steel and bricks. The maintainability of health in common, I suggest, hinges as much on nurturing 'social' bonds as on how such bonds are variously infrastructured. [ABSTRACT FROM AUTHOR]

Cooperatives are social economy societies that give priority to the interests of the members and/or the social purpose over capital. This relevance follows the Principles of the International Cooperative Alliance (ICA). This study focuses mainly on the cooperative principle of democratic and participatory management in the cooperative and the principle of equality. The cooperative principle of equality implies the absence of inequality or discrimination, among other aspects, due to gender. Therefore, regardless of gender, the member of the cooperative is entitled to participate in the cooperative activity and also in the organizational structure by being part of the social bodies that manage and administer the cooperative. One of the main purposes of the current proposal for the reform of the law that promotes the social economy (Draft Comprehensive Law) is to adapt the national text to the new economic and social requirements. Consequently, the regulatory proposal promotes the cooperative principle of equality through the effectiveness of equality between men and women and, in particular, in the management of the cooperative. [ABSTRACT FROM AUTHOR]

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The main purpose of this research was to assess how the profitability and liquidity of the company "Central de Cooperativas Mineras Rinconada y Lunar de Oro Limitada" were impacted by COVID-19 between the periods 2018 and 2022. This study is classified as basic and explanatory in nature, and it is non-experimental. For data collection, the documentation technique and observation were used, and the company's Balance Sheet and Income Statement were analyzed. The results indicate that, based on the analysis of profitability through Return on Assets (ROA), in 2019, it showed a negative value (-0.21). In contrast, in 2020, it recorded a value of 78.02. On the other hand, the analysis of Return on Equity (ROE) revealed a value of -0.14 in 2019, while in 2020, a significant value was recorded in the ratios (65.01). Regarding the liquidity of the mining company, the Current Ratio in 2019 was 15.46, and in 2020, it was 0.78. Furthermore, the Quick Ratio values were 15.46 in 2019 and 0.78 in 2020. Conclusions: the mining company experienced a significant decline in liquidity; however, it managed to maintain strong economic and financial profitability. Although a company may be profitable, the lack of liquidity represents a significant risk. [ABSTRACT FROM AUTHOR]

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Copyright of Revista Eletrônica de Ciência Administrativa is the property of Instituto Brasileiro de Estudos e Pesquisas Sociais and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

A diagnosis of the state of mechanization is carried out in a group of sugarcane production sites in the Cienfuegos province. The methodology used is based on a combination of methods where is carried out a targeted search for data on agricultural mechanization activity and a survey of personnel related to the activity. The collection of information covered a total of 11 cooperatives and basic agricultural production units that supply the aforementioned industry. The survey included a sample of 111 people, including all members of the Boards of Directors of the cooperatives and a group of qualified workers. The results of the work show a set of deficiencies, among them: an unsatisfactory state of the equipment, the excessive dependence of the production bases on the service units, little control of the quality of the work and poor maintenance management. [ABSTRACT FROM AUTHOR]

Purpose: The objective of the study is to analyze whether credit unions manage their accounting results, in order to smooth them through provision for bad debts (income smoothing), from a default perspective. Methodology: The sample reaches 938 unique cooperatives between the period from December 2010 to December 2018, with data from the Central Bank of Brazil, tested using the multiple regression statistical technique, in quarterly panels. Results: The variation in the stock of credit operations and the adjusted net income were not statistically significant in the model, however it was not possible to accept the hypothesis that credit unions use the allowance for loan losses (PPC) as a mechanism for managing results. The interest rate implicit in the result of income from credit operations was significant, and therefore related to the PPC variation, while the condition of free admission did not show statistical significance. The variation in default was significant in the model, with a negative coefficient, implying consistency with the earnings management hypothesis, since in a scenario of higher default (risk) the relationship is negative and, therefore, PPC levels are lower, avoiding potential negative results. Contributions of the Study: The results indicate the absence of earnings management by PPC in the sample and period, contributing to the discussion of the relationships between earnings management variables. This enables credit unions to reflect on their internal corporate governance structure. In addition, the evidence contributes to the progress of the literature on earnings manipulation in credit unions, for which there are few studies available and play an important role in the Brazilian market, ensuring funding flows to economic sectors not served by traditional banking institutions. [ABSTRACT FROM AUTHOR]

Purpose: This research aims to analyze whether credit unions manage their accounting results in order to smooth them through the provision for doubtful accounts (income smoothing), from a default perspective. Methodology: The sample reaches 938 unique cooperatives considering the period from December 2010 to December 2018, with data from the Central Bank of Brazil, tested using the multiple regression statistical technique, in quarterly panels. Results: The variation in the stock of credit operations and the adjusted net income were not statistically significant in the model, however it was not possible to accept the hypothesis that credit unions use the allowance for loan losses (PCLD) as a mechanism for managing results. The interest rate implicit in the result of income from credit operations was significant, and therefore related to the PCLD variation, while the condition of free admission did not show statistical significance. The variation in default was significant in the model, with a negative coefficient, implying consistency with the earnings management hypothesis, since in a scenario of higher default (risk) the relationship is negative and, therefore, PCLD levels are lower, avoiding potential negative results. Contributions of the Study: The results indicate the absence of earnings management by PCLD in the sample and period, contributing to the discussion of the relationships between earnings management variables. This enables credit unions to reflect on their internal corporate governance structure. In addition, the evidence contributes to the progress of the literature on earnings manipulation in credit unions, for which there are few studies available and play an important role in the Brazilian market, ensuring funding flows to economic sectors not served by traditional banking institutions. [ABSTRACT FROM AUTHOR]

Purpose: The objective of the study is to analyze whether credit unions manage their accounting results, in order to smooth them through provision for bad debts (income smoothing), from a default perspective. Methodology: The sample reaches 938 unique cooperatives between the period from December 2010 to December 2018, with data from the Central Bank of Brazil, tested using the multiple regression statistical technique, in quarterly panels. Results: The variation in the stock of credit operations and the adjusted net income were not statistically significant in the model, however it was not possible to accept the hypothesis that credit unions use the allowance for loan losses (PCLD) as a mechanism for managing results. The interest rate implicit in the result of income from credit operations was significant, and therefore related to the PCLD variation, while the condition of free admission did not show statistical significance. The variation in default was significant in the model, with a negative coefficient, implying consistency with the earnings management hypothesis, since in a scenario of higher default (risk) the relationship is negative and, therefore, PCLD levels are lower, avoiding potential negative results. Contributions of the Study: The results indicate the absence of earnings management by PCLD in the sample and period, contributing to the discussion of the relationships between earnings management variables. This enables credit unions to reflect on their internal corporate governance structure. In addition, the evidence contributes to the progress of the literature on earnings manipulation in credit unions, for which there are few studies available and play an important role in the Brazilian market, ensuring funding flows to economic sectors not served by traditional banking institutions. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Estudios Cooperativos is the property of Universidad Complutense de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Within the specialized literature, there is a relative consensus in defining self-production as the main means of access to habitat for low-income social groups in Latin America. It is possible to define these individual or collective processes as decom-modified forms of habitat production, that is, productive forms that do not aim to obtain profit and that prioritize housing as a use value. This paper seeks to analyze some of the causes of a collective experience, paying particular attention to those organizational technologies that made the construction of housing solutions viable. In this sense, the research problem is restricted to the following questions. What are the dynamics of co-construction between social actors, organizational technologies, and artefactual housing solutions in a process of decom-modified production of habitat? How do these dynamics generate (or inhibit) inclusive development processes? To answer this question, the case of the Quilmes Consumer and Housing Cooperative Ltda. (Quilmes, GBA) will be analyzed from the Socio-Technical Analysis (AST). The information collection strategy was focused on the survey of secondary sources of information, an in-depth interview with the president of the Cooperative and field visits carried out in 2015. [ABSTRACT FROM AUTHOR]

The focus of the work is to assist the formalization of a handicraft cooperative, due to spontaneous demand of a residents' association with the professional master's degree in intellectual property and technology transfer to innovation (PROFNIT-UNICENTO), whose purpose of this report consisted of describing. The initial part of this process, namely, analyze the business context from the SWOT matrix tool. Analyzes were developed to substantiate decision making, analyzed strengths and weaknesses, threats and opportunity (internal and external). Data collection was made possible from documents, by observations and interviews, while data analysis was made possible by documentary analysis and content analysis. The main result was the construction of the SWOT matrix, with joint analysis and notes of possible solutions to the identified points, including the need for formalization (opportunity), as there are already strengths (know-how, established and prospected partnerships, etc.). [ABSTRACT FROM AUTHOR]

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Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this article is to present the cooperative sector of the city of San Luis recognized until May 2022. The work systematizes a series of specific antecedents of other relevant contributions that, within the framework of the Social and Solidarity Economy, carried out similar investigations. in other territories of our country and in Latin America. Secondary information sources were consulted, which were processed in a characterization that aims to provide inputs for subsequent approaches that contribute to making the sector visible and strengthening. In the development, it is shown that the formal labor market is strongly concentrated in private actors, or in public organizations; This reveals that few workers are registered in cooperative activities as part of the SSE sector in San Luis. [ABSTRACT FROM AUTHOR]

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The social and economic challenges in the post-pandemic will be multiple. In the Argentine case, the impact of Covid-19 on youth will have severe consequences for the world of work, especially in relation to the worsening of precariousness; the deterioration of the labor condition; the expansion of the digital precariat. etc. This work from a qualitative perspective investigates a platform cooperative project, promoted from a technology-based cooperative in Argentina. The text discusses the complex intersections between cooperatives and digital platforms; Stories of the experience are exposed, giving an account of its roots, causes and gestation, at the same time that the uniqueness of this innovative collective construction is raised as a source of future investigations. [ABSTRACT FROM AUTHOR]

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The growth of organizations and consequently the increase in their structural complexity, have required greater competence in the formulation and execution of strategies that make it possible to overcome growing market demands in order to achieve their purposes. Thus, there is a need for professional management and structuring of corporate governance mechanisms. In this sense, this study aimed to analyze the level of adoption of Corporate Governance practices in Cooperatives in Western Paraná. This study, in its methodological path, used a multicase study with the application of a questionnaire adapted from Araújo (2010). Data collection took place during the PECSOL course, run by UNICAFES with agricultural and credit cooperatives, all located in western Paraná. When analyzing the set of cooperatives, on average they are at a level of adoption of corporate governance practices in consolidation. However, it is understood that there are many opportunities for studies and improvement in practices aimed at corporate governance mechanisms, as well as in the structuring and professionalization of management, in expanding the qualifications of boards and directors, as well as in the performance of these members in decision-making processes. decisions based on deeper discussions and improvement of communication to encourage involvement and action, both between cooperative and cooperative members, and in the relationship between cooperative members and cooperatives. [ABSTRACT FROM AUTHOR]

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Copyright of Revista de Economia e Sociologia Rural is the property of Sociedade Brasileira de Economia e Sociologia Rural and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Trace: Travaux et Recherches dans les Amériques du Centre is the property of Centro de Estudios Mexicanos & Centroamericanos and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Copyright of Revista de Estudios Cooperativos is the property of Universidad Complutense de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The objective of this research is to analyze the production, use and commercialization of products linked to agrifood systems. Semi-structured interviews were carried out, among other participatory methodologies, with members of the Cooperativa Mixta de Produção e Comercialização Campesina do Estado de Alagoas - COOPCAM. The cooperative activity of processing fruit in pulp, jam and wine has economic relevance for the members, and the agrobiodiversity identified in the agroecosystems allows us to conclude that the analyzed agrifood systems are important for food security, in addition to being a source of income for families for through fruit processing, and that this activity can be enhanced with the support of public policies, such as PAA and PNAE. [ABSTRACT FROM AUTHOR]

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Copyright of Pegada is the property of Pegada and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objetivo: conocer qué importancia tienen la reciprocidad y el liderazgo en la cooperativa Mujeres Sembrando la Vida, de Zinacantán, Chiapas, a partir del análisis de las estrategias de adaptación a la arena textil de estas mujeres y su incidencia en la reproducción social. Metodología: se utilizan método y técnicas cualitativas de investigación. Resultados: los grupos domésticos usan diversas facetas de reciprocidad simétrica y asimétrica y liderazgo comunitario en tres ámbitos de trabajo: grupo localizado de producción, cooperativa o proyecto asociativo y arena textil para su reproducción social. Limitaciones: las condiciones derivadas de la emergencia sanitaria debida al SARS-CoV-2 causaron la suspensión de las salidas al campo y el traslado de éste al ambiente virtual. Valor: se establece que el parentesco y el sistema de cargos son la base de las relaciones sociales, con lo cual se demuestra que las mujeres desarrollan estrategias de adaptación en el campo textil. Conclusiones: a través de la apropiación y de la resignificación de la figura de cooperativa, los grupos localizados de producción se insertan en una economía de mercado mediante una estrategia con anclaje cultural, lo que demuestra capacidad adaptativa y autogestión para garantizar su reproducción social en un entorno diverso en términos culturales, como es la arena textil.

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Copyright of Pegada is the property of Pegada and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Innovation has been considered a strategic theme in management, representing a greater challenge for companies. It is an important process to ensure the competitiveness of companies that directly reflects on local and regional economic development. In the case of companies in the cooperative sector, the theme of innovation is very relevant, considering the importance of participation of these companies in the development of the State. In this sense, this work aimed to analyze the perception of innovation managers in an agro-industrial cooperative located in Western Paraná, based on the evaluation of factors considered determinants for the innovation process. For the theoretical basis, concepts of innovation and innovation management were addressed, in addition to key factors for innovation management. The methodology consisted of a case study, with a descriptive quantitative approach and the application of a questionnaire to the cooperative's managers. The results of this study demonstrate that, among the determining factors of the innovation process, are: the presence of a culture of innovation and the establishment of organizational strategies, but that there are possibilities for improvements in some practices, namely: hiring specialized personnel in project management, facilitating the systematization of processes, reducing deadlines and increasing the chances of success, as well as the adoption of offensive and opportunistic innovation strategies, enabling a gain in competitiveness. [ABSTRACT FROM AUTHOR]

This research has as a thematic focus to address a case study on Cooperativism and Local Development with a focus on the Social Action Committee of the Credit Cooperative Sicredi União MS/TO and the impact of its actions on the local development of the city of Campo Grande, MS. The methodology used was the bibliographic review, document analysis and interview with the representatives of the committee. The relevance of this theme is focused on the results of the influence of the social committee on the development of cooperative members and the local community. In general, the present object is to understand the performance of the cooperative committee and its importance in generating economic, cultural, social and environmental benefits. [ABSTRACT FROM AUTHOR]

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